Pitabasha Acharya v. Principal Commissioner Of Income Tax, Bbsr 1

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.24715 of 2022 Pitabasha Acharya ....

Petitioner Mr. Sunil Mishra, Advocate -versusPrincipal Commissioner of Income Tax, Bhubaneswar-1 & others ....

Opposite Parties Mr. Tushar Kanti Satapathy, Sr.

Standing Counsel, I.T. Department

CORAM:

THE CHIEF JUSTICE JUSTICE M. S. RAMAN Order No.

ORDER

07.12.2022 01.

1. In view of the judgment of this Court dated 24th January, 2022 in W.P.(C) No.20919 of 2021 (M/s. Ambika Iron and Steel Pvt. Ltd. v. Principal Commissioner of Income Tax) and the judgment of the Supreme Court of India in Union of India v. Ashish Agarwal, 444 ITR 1 (SC), the impugned notice dated 30th March, 2021 issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2013-14 and the consequential orders are hereby quashed.

2. The writ petition is, accordingly, disposed of. (Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge Laxmikant/Aks